$20-30 million in NRE has little cost of goods ....so great for the books.
As we produce, you can twist these numbers as I generalized.
$50M in yearly sales =$1/share (40% gross, less $5M (fixed costs)/300m (outstanding shares) x 20:1 ratio
$100M = $2.33/share
$250M = $6.33/share
$500M = $13.00/share
$1B = $26.33